Warsaw Investor Care logo
Cost guide · Poland · Updated July 2026

Taxes & fees when
buying property
in Poland.

A complete breakdown of every tax, fee and mandatory cost a foreign buyer faces when purchasing property in Poland — PCC, VAT, notary fees, court costs, agency commissions and ongoing ownership taxes, with statutory rates and calculation logic.

Covers: PCC · VAT · taksa notarialna · opłata sądowa · podatek od nieruchomości · PIT rental tax Also read: Buying process · Total cost guide · Legal coordination

The purchase price of a property in Poland is not the amount of capital a foreign buyer needs to deploy. Polish law imposes a series of mandatory taxes, statutory fees and transaction costs that add roughly 1–20% to the headline price depending on market segment, buyer eligibility for exemptions, and professional support engaged. Understanding these costs precisely — before making any commitment — is what separates a well-modelled acquisition from one that fails to clear the buyer's return threshold after the true entry cost is accounted for.

This guide covers every mandatory and typical discretionary cost associated with buying property in Poland, with statutory rates and worked calculation logic based on a 900,000 PLN Warsaw apartment purchase. All rates reflect current Polish law as of July 2026, with the underlying legislation linked at the point each rate is discussed. Tax law changes — confirm all figures with a qualified Polish tax adviser for any specific transaction, and always request a written notary fee estimate before signing.

PCC — resale market
2%
Of agreed transaction price — zero for first-time buyers and on standard developer sales
VAT — new-build residential
8%
On units ≤150 m² — embedded in developer price; 23% on parking and storage
Notary fee cap
~10,000 PLN
Statutory maximum for transactions above ~2M PLN — see §4 for the full scale
Rental income tax (ryczałt)
8.5% / 12.5%
8.5% up to 100,000 PLN annual income; 12.5% above — mandatory since 2023
Full cost map

All acquisition taxes and fees — complete overview for foreign buyers

Before entering any individual cost item, the full map of what applies, when it is due and who collects it.

Warsaw city centre at dusk — property investment market with Palace of Culture and mixed architectural heritage Warsaw property market — understanding the full tax and fee structure before committing capital
Cost item Rate / amount When due New-build Resale
PCC civil law transaction tax 2% of price (0% for eligible first-time buyers) At notarial signing — collected by notary Zero (standard residential; exceptions in §2) 18,000 PLN on 900,000 PLN, unless first-home exemption applies
VAT (podatek VAT) 8% residential ≤150 m²; 23% parking/storage Embedded in developer price Included in gross price quoted Not applicable on private individual resale
Notary fee (taksa notarialna) Statutory scale, capped by regulation — see §4 At notarial signing Several thousand PLN incl. VAT — request written quote Several thousand PLN incl. VAT — request written quote
Land register court fee (opłata sądowa) 200 PLN fixed At notarial signing — collected by notary, filed within 3 business days 200 PLN 200 PLN
Estate agent fee 2–3% + 23% VAT (buyer side) On contract signing or completion — varies by agreement Usually zero — developer sells direct 22,140–33,210 PLN on 900,000 PLN purchase
Legal counsel 3,000–8,000 PLN typical Per agreement with law firm 3,000–8,000 PLN 3,000–8,000 PLN
Property tax (podatek od nieruchomości) Up to 1.25 PLN/m²/year (2026 cap) Annual — billed by Warsaw municipality ~69 PLN/year on 55 m² ~69 PLN/year on 55 m²
Rental income tax (ryczałt) 8.5% up to 100,000 PLN; 12.5% above Monthly advances; annual PIT-28 return by 30 April Applies to all rental income Applies to all rental income
Total acquisition cost — worked example at 900,000 PLN

New-build: 900,000 PLN + 0 PCC + notary fee (several thousand PLN incl. VAT, see §4) + 200 PLN KW + 5,000 PLN legal, before fit-out. Add 55 m² fit-out at roughly 2,600 PLN/m² ≈ 143,000 PLN → total capital deployed before first rental income runs to roughly 1,050,000 PLN, exact figure depending on the confirmed notary quote. Resale, eligible for the first-home PCC exemption: 900,000 PLN + 0 PLN PCC + notary fee + 200 PLN KW + 27,675 PLN agent (3% + VAT) + 5,000 PLN legal, with income potentially starting within 6–8 weeks. Resale, PCC applies: add 18,000 PLN PCC to the figure above. See §2 for who qualifies for the exemption.

Transaction tax

PCC — civil law transaction tax on property purchases in Poland

The most significant variable tax in the comparison between primary and secondary market — and the one with the most consequential exemption most buyers overlook.

Polish tax form PIT-37 with calculator — income tax obligations for foreign property buyers in Poland Polish tax documentation — PCC, VAT and rental income tax obligations for property buyers

Podatek od czynności cywilnoprawnych (PCC) is a civil law transaction tax levied on property purchases under the Ustawa o podatku od czynności cywilnoprawnych (consolidated text, 2026). The standard rate for real property transfers on the resale market is 2% of the agreed transaction price. The tax is collected by the notary at the signing session and remitted to the relevant tax authority — the buyer does not file a separate return for PCC on a standard property purchase.

The PCC base is the agreed transaction price stated in the notarial deed. If the tax authority considers the stated price materially below market value, it may reassess the base — but this is uncommon on residential apartment transactions conducted at arm's length with professional representation. The assessment period for PCC is 5 years from the end of the calendar year in which the tax liability arose.

Full exemption for eligible first-time buyers (resale market)

Since 31 August 2023, individuals purchasing their first residential property on the resale market — who have never previously owned (or co-owned above 50%, in the case of inheritance) a residential property or cooperative ownership right to one, in Poland or abroad — are fully exempt from the 2% PCC (Art. 9 pkt 17 of the Act). For a married couple, both spouses must meet this condition. The exemption is claimed by a statement made to the notary at signing — it is not automatic, and buyers should confirm eligibility with legal counsel before the notarial date, since a false declaration carries criminal tax liability. This exemption is not tied to nationality or residency — it applies equally to eligible foreign buyers.

Exemption for developer sales: Article 2 point 4. Transactions subject to VAT — or transactions where at least one party is a VAT payer and the transaction is VAT-exempt — are exempt from PCC. This is why standard developer sales of residential apartments are PCC-exempt in the ordinary case: the developer is a VAT-registered entity and VAT (at 8% for residential units up to 150 m²) is embedded in the transaction price. The buyer pays no PCC but absorbs the VAT cost through the gross price.

Resale transactions between private individuals who do not qualify for the first-home exemption above are subject to 2% PCC without exception. Some resale transactions involving VAT-registered sellers (e.g. companies disposing of property) may be VAT-subject and therefore PCC-exempt, but this is uncommon in residential resale and requires specific legal verification.

The 6% PCC rate — bulk purchases from a developer, not standard resale

From 1 January 2024, a 6% PCC rate applies specifically where a buyer acquires the 6th or subsequent residential unit in the same building or on the same plot from the same VAT-registered developer (Art. 7a of the Act, introduced by the Ustawa z dnia 26 maja 2023 r., Dz.U. 2023 poz. 1463). This is a deliberate exception to the usual VAT/PCC mutual exclusivity rule — in this specific case, PCC applies on top of VAT, not instead of it. It targets bulk institutional buy-to-let purchases from a single developer, not private resale portfolios and not a single-apartment purchase. For foreign investors buying one apartment — the overwhelming majority of cases — this rate is not relevant.

01

Standard resale purchase, no exemption — 2% PCC applies

Purchase of any apartment from a private individual on the secondary market by a buyer who already owns other residential property. Rate: 2% of agreed price. On 800,000 PLN: 16,000 PLN. On 1,200,000 PLN: 24,000 PLN. Collected by notary at signing — buyer must have funds available on signing day.

02

Resale purchase, first-home exemption — PCC zero

Purchase from a private individual by a buyer (or both spouses, if married) who has never previously owned residential property in Poland or abroad. Confirmed by a statement to the notary at signing. PCC: zero, regardless of price.

03

Standard new-build purchase from developer — PCC zero

Purchase from a VAT-registered developer of a residential apartment ≤150 m². PCC: zero. VAT at 8% embedded in the gross price. On 900,000 PLN gross: approximately 66,667 PLN VAT included — buyer cannot reclaim this as the transaction is residential.

04

Parking space or storage unit — 23% VAT, PCC zero on new-build

Parking spaces and storage units purchased from a developer are subject to 23% VAT (not 8%), with PCC still zero on new-build. On a 60,000 PLN parking space: approximately 11,220 PLN VAT embedded in price. On resale from a private individual: 2% PCC = 1,200 PLN, no VAT (the first-home exemption does not apply to standalone parking/storage purchases).

Value added tax

VAT on new-build property in Poland — rates, scope and buyer implications

VAT on residential property is invisible to the buyer in that it is embedded in the developer's price — but it is very real in the capital model and varies significantly by property type and size.

Polish VAT law (Ustawa o podatku od towarów i usług, consolidated text) applies to the first supply of new residential property by a VAT-registered developer. The applicable rate depends on the classification and size of the unit being sold.

8% VAT applies to residential units (lokale mieszkalne) with usable floor area (powierzchnia użytkowa) not exceeding 150 m², sold as part of a social housing programme (budownictwo objęte społecznym programem mieszkaniowym) under Art. 41 ust. 12 of the VAT Act. This covers the overwhelming majority of Warsaw developer apartments — studios through 4-bedroom units under 150 m².

23% VAT applies to: residential units exceeding 150 m² usable floor area (on the excess above 150 m²); all parking spaces regardless of size; all storage rooms (komórki lokatorskie) regardless of size; and commercial premises. On a 100,000 PLN parking space at 23% VAT, the embedded tax is approximately 18,699 PLN — a material cost that buyers consistently underestimate when budgeting for a parking space purchase alongside the apartment.

For buyers, the practical implication is that the developer's quoted price is always the gross price including VAT. The buyer cannot reclaim VAT on residential property purchases — there is no mechanism for this in Polish VAT law for private individuals purchasing residential property. The 8% embedded in the apartment price is a permanent cost of the transaction, not a recoverable advance.

The second and subsequent sales of a property — the resale market — are generally VAT-exempt under Art. 43 ust. 1 pkt 10 of the VAT Act, which is why PCC (not VAT) applies to most secondary market transactions. The exemption applies when the first supply to the end buyer occurred more than 2 years prior, which covers virtually all resale transactions in practice.

VAT on developer sale — what the gross price actually contains

On a 900,000 PLN gross developer apartment at 8% VAT: net price = 900,000 ÷ 1.08 = 833,333 PLN; VAT component = 66,667 PLN. The buyer pays 900,000 PLN and receives no VAT invoice they can act on — the full amount is the cost of acquisition. This is standard and expected — but it must be understood that the developer's "price" already includes this tax element.

Statutory costs

Notary fees and court costs — statutory scale and how to budget

Notary fees in Poland are capped by statutory scale — they are not negotiable upward, but the amount actually charged, and the copy and disbursement costs added on top, vary by notary and by deed. Always request a written estimate before signing.

Polish law office interior — legal counsel for property purchase taxes and fees in Warsaw
Bank transfer confirmation for Warsaw property purchase — payment of 1,250,000 PLN to legal office in Polish banking system

The notary fee (taksa notarialna) is governed by the Rozporządzenie Ministra Sprawiedliwości w sprawie maksymalnych stawek taksy notarialnej (consolidated text, 2024). The fee is calculated on a progressive scale based on the transaction value, with a statutory maximum that caps the cost for higher-value transactions — this is a ceiling, not a fixed price, and notaries are free to charge less. In practice, Warsaw notaries commonly charge at or near the maximum for standard residential transactions, but the final figure also depends on the number of certified copies (wypisy) requested, whether a mortgage is registered simultaneously, and whether the deed covers more than one legal act (e.g. sale plus loan agreement).

Transaction value (PLN) Statutory maximum notary fee (net, before VAT)
Up to 3,000 PLN 100 PLN
3,001 – 10,000 PLN 100 PLN + 3% above 3,000 PLN
10,001 – 30,000 PLN 310 PLN + 2% above 10,000 PLN
30,001 – 60,000 PLN 710 PLN + 1% above 30,000 PLN
60,001 – 1,000,000 PLN 1,010 PLN + 0.4% above 60,000 PLN
1,000,001 – 2,000,000 PLN 4,770 PLN + 0.2% above 1,000,000 PLN
Above 2,000,000 PLN 6,770 PLN + 0.25% above 2,000,000 PLN, capped at 10,000 PLN
What a 900,000 PLN purchase actually costs at the notary

Notary fees vary by deed scope and copy costs. For a 900,000 PLN purchase, buyers should usually expect the statutory-scale fee (falling in the 60,001–1,000,000 PLN bracket above) plus 23% VAT, plus certified copies (wypisy, charged separately at 6 PLN per page + VAT) — in practice, several thousand PLN in total. The exact figure depends on the specific notary's pricing within the statutory cap and the number of copies required, so always request a written estimate from the notary before signing rather than budgeting from a single fixed number.

In addition to the notary fee, the notary collects: a fixed court fee (opłata sądowa) of 200 PLN for the land register ownership update; and if a mortgage is being registered simultaneously, a further court fee of 200 PLN for the mortgage entry.

New-build developer agreement — two notarial acts, two fees

On a new-build purchase, two notarial acts are typically executed: the developer agreement (umowa deweloperska) at the outset, and the transfer deed (akt notarialny przeniesienia własności) after construction completion and handover. Each carries its own notary fee and court fee — budget for two separate notary cost events rather than one.

Annual obligations

Property ownership taxes in Poland — annual costs after acquisition

Owning property in Poland after purchase triggers a set of annual obligations that are modest compared to many Western European markets but must be understood and budgeted for.

Podatek od nieruchomości (property tax). This is a local tax set by each municipality within limits established annually by the Minister of Finance. For residential property, the 2026 maximum rate is 1.25 PLN per m² of usable floor area per year, published by the Ministry of Finance and Economy in August 2025 for the 2026 tax year. On a 55 m² apartment: maximum roughly 69 PLN per year — a negligible cost at current rates. Warsaw municipality typically sets rates at or near the statutory maximum.

Property tax is billed by the municipality (gmina) to the owner registered in the land register. Foreign buyers do not face any additional rate or surcharge — the rate is identical for Polish and foreign owners. Tax is payable in quarterly instalments: by 15 March, 15 May, 15 September and 15 November. Amounts below 100 PLN total annual liability are payable in a single instalment by 15 March.

Maintenance charges (czynsz administracyjny / opłaty eksploatacyjne). These are not technically a tax but represent a mandatory ongoing cost of apartment ownership in any multi-unit residential building. In Warsaw, monthly building maintenance charges for a 55 m² apartment typically range from 660–1,000 PLN/month at 12–18 PLN/m² depending on building age, management quality, reserve fund contribution level and service scope — see our rental income guide for the fuller running-cost breakdown. New-build buildings in the first years of operation tend to have lower reserve fund contributions; older buildings with deferred maintenance backlogs may carry higher charges.

Inheritance and gift tax. If property in Poland is transferred by inheritance or gift, Polish inheritance and gift tax (podatek od spadków i darowizn) applies under the relevant 1983 Act. This is not an acquisition cost but a relevant consideration for estate planning. The tax rate varies from 3% to 20% depending on the relationship between transferor and recipient and the value of the estate. Immediate family members (children, spouses) are exempt under the zero-tax group provisions introduced in 2006.

Investment income

Rental income tax in Poland — obligations for foreign property owners

Rental income from Polish property is taxable in Poland regardless of the owner's country of residence — with a mandatory flat-rate system since 2023 that eliminates cost deduction but simplifies compliance.

Calculator and property purchase documents, illustrating rental income tax calculation for Polish property owners All rental income from Polish property is subject to Polish taxation regardless of owner's country of residence

Mandatory ryczałt system since 2023. From 1 January 2023, private individuals renting out property in Poland must apply the ryczałt od przychodów ewidencjonowanych (flat-rate tax on recorded income) system under the Ustawa o zryczałtowanym podatku dochodowym. The choice between ryczałt and standard PIT no longer exists for private landlords — ryczałt is mandatory.

The rates are: 8.5% on annual rental income up to 100,000 PLN; 12.5% on the excess above 100,000 PLN. These rates apply to gross rental income — there is no deduction for maintenance costs, depreciation, management fees, mortgage interest or any other expenses under the ryczałt system. On 4,000 PLN/month gross rent = 48,000 PLN annual income: ryczałt tax = 48,000 × 8.5% = 4,080 PLN/year (340 PLN/month). See our full rental income guide for yield modelling that incorporates this tax.

Tax residency and double taxation treaties. Poland has double taxation avoidance agreements (DTT) with over 90 countries, including the UK, UAE, USA, Germany, France, Israel and all EU member states. Under most Polish DTTs, rental income from Polish property is taxable primarily in Poland (the source country). The treaty typically provides relief mechanisms in the owner's country of residence — either exemption or a credit for Polish tax paid. Foreign buyers should verify their specific treaty position with a tax adviser in both countries before the first rental income is received.

Tax compliance for foreign owners. Foreign individuals receiving rental income from Polish property are required to register for Polish personal income tax purposes (obtain a NIP — Numer Identyfikacji Podatkowej) if they have not already done so, and submit the appropriate ryczałt return (PIT-28) by 30 April of the year following each tax year. Monthly ryczałt advances must be paid by the 20th of the following month. Failure to file triggers Polish tax authority enforcement — the Polish tax administration has extensive information exchange mechanisms with EU member states and most major treaty partners.

Capital gains tax on property sale in Poland

If a property purchased in Poland is sold within 5 years from the end of the calendar year of acquisition, the gain is subject to Polish personal income tax at 19% on the net gain (sale price minus acquisition cost and documented improvement costs) under the Ustawa o podatku dochodowym od osób fizycznych, Art. 10 ust. 1 pkt 8 and Art. 30e. After 5 years, the gain is fully exempt. This is a critical holding period consideration for investors — purchasing in early 2025 means the 5-year exemption clock starts from 31 December 2025, with full exemption from 1 January 2031. Properties held as part of a business activity may be subject to different treatment.

FAQ

Frequently asked questions — taxes and fees when buying property in Poland

The most important questions answered with legal accuracy and current rates — not generalisations.

What taxes does a foreign buyer pay when purchasing a new-build apartment in Warsaw?

On a standard developer sale of a residential apartment ≤150 m²: no PCC (exempt under Art. 2 pkt 4 of the PCC Act); 8% VAT embedded in the developer's gross price (not separately charged); a notary fee within the statutory scale (several thousand PLN including VAT — request a written quote); a land register court fee of 200 PLN. Mandatory statutory fees outside VAT and notary costs total around 200 PLN on a 900,000 PLN new-build apartment — before professional fees and fit-out.

What taxes does a foreign buyer pay when purchasing a resale apartment in Warsaw?

On a standard resale purchase from a private individual who does not qualify for the first-home exemption: PCC at 2% of agreed price (18,000 PLN on a 900,000 PLN purchase); a notary fee within the statutory scale (several thousand PLN including VAT — request a written quote); a land register court fee of 200 PLN. Eligible first-time buyers on the resale market pay zero PCC (see §2) — a saving of 18,000 PLN on this example. Estate agent fees (if applicable) add 22,140–33,210 PLN on top.

Can I reclaim VAT paid on a new-build apartment purchase in Poland?

No. Private individuals purchasing residential property for personal use or rental cannot reclaim VAT on the purchase. The 8% VAT embedded in the developer's price is a permanent cost of the transaction. Companies purchasing property for business purposes may be able to reclaim VAT in certain circumstances, but this requires specific legal and tax structuring advice and carries compliance obligations that typically outweigh the benefit for individual investors. Standard residential rental income does not qualify for VAT recovery under Polish VAT law.

Do I pay Polish tax on rental income if I live outside Poland?

Yes. Rental income derived from property located in Poland is taxable in Poland under Polish domestic law regardless of the owner's country of residence — this is standard international tax principle (source country taxation of immovable property income). Poland taxes this income under the mandatory ryczałt system at 8.5% up to 100,000 PLN and 12.5% above, with the annual PIT-28 return due by 30 April. Your country of residence may also have a claim on this income under its domestic law, but the applicable double taxation treaty between Poland and your country of residence will typically either exempt the income in your home country or provide a credit for Polish tax paid. Verify your specific position with a tax adviser in both jurisdictions.

When does the 5-year capital gains tax exemption apply in Poland?

Under Art. 10 ust. 1 pkt 8 of the Polish PIT Act, the sale of residential property is exempt from Polish personal income tax if it occurs after 5 years from the end of the calendar year in which the property was acquired. A property purchased at any point in 2025 is therefore exempt from CGT on sale from 1 January 2031 onwards. Sales within the 5-year window are subject to 19% tax on the net gain. The gain is calculated as sale price minus the acquisition cost (purchase price plus all documented acquisition expenses including PCC, notary fees and improvement costs). Properties inherited or received as gifts have different acquisition cost calculation rules.

Are property taxes in Poland different for foreign versus Polish owners?

No. Podatek od nieruchomości (annual property tax), PCC, VAT and rental income tax apply at identical rates for Polish and foreign owners, including the first-home PCC exemption, which is not tied to nationality or residency. There is no surcharge or differential rate for non-residents or foreign nationals on standard residential property taxation. The only distinction that may arise is in the application of double taxation treaties for rental income and capital gains — which can in some cases result in a lower effective tax burden for residents of treaty countries relative to a purely domestic calculation.

Next step

Need help navigating the tax and cost structure for your Warsaw purchase?

We coordinate legal counsel, tax advice and the full transaction process for foreign buyers — so every cost is known before any commitment is made.

Signing a notarial deed at a Warsaw notary office — the final legal step in the Polish property buying process

Know every cost before you commit.

We help foreign buyers build accurate total acquisition models — covering all taxes, fees, fit-out and void period — before any reservation or contract is signed, and confirm the exact notary quote in writing ahead of the signing date. Both primary and secondary market, coordinated in English from Warsaw.

Schedule a private consultation All services →
Full acquisition cost modelling
Legal due diligence coordination
Tax adviser referral network
Notarial signing preparation & POA
English-language throughout
Data sources and update notes

Data point updated: July 2026. Every statutory rate above is linked directly to its legal source at the point it is used.

Primary sources: the consolidated texts published on isap.sejm.gov.pl of the Act on Civil Law Transactions Tax (ustawa o PCC), the VAT Act (ustawa o VAT), the Personal Income Tax Act (ustawa o PIT), the flat-rate rental tax Act (ustawa o ryczałcie), and the notary fee cap regulation, plus official guidance from podatki.gov.pl. All figures are indicative and should be independently verified with a qualified Polish tax adviser or lawyer for any specific transaction — tax law is subject to change.

Related guides & services

Cost guide

Total Cost of Buying in Warsaw

Full acquisition cost breakdown including fit-out budget — the complete capital model for foreign buyers.

Process guide

Buying Process in Warsaw

Step-by-step transaction guide — notarial deed, land register, escrow and POA logistics explained.

Service

Legal Coordination

Developer agreement review, KW due diligence and full transaction legal support for foreign buyers.

Guide

New Build vs Resale

How PCC, VAT and fit-out costs change the total capital comparison between primary and secondary market.

Legal guide

Can Foreigners Buy in Poland?

Permit rules, legal process and buyer rights — the complete legal guide for non-Polish buyers.

Guide

Rental Income in Warsaw

Yields, district rents and the ryczałt tax explained in full — the investment-side companion to this guide.

© 2026 Warsaw Investor Care. All rights reserved.

Legal notice: This page is for informational and marketing purposes only. It does not constitute legal, tax, financial or investment advice. All tax rates, fee scales, statutory references and cost figures reflect Polish law and market conditions as of July 2026 and are subject to legislative change without notice. The specific tax treatment of any transaction depends on individual circumstances — all figures must be independently verified with a qualified Polish tax adviser and lawyer before any commitment is made. Notary fees in particular should always be confirmed in writing with the specific notary before signing rather than assumed from any figure quoted on this page. Warsaw Investor Care is not a licensed legal adviser, tax consultant or financial adviser. References to Polish legislation are provided for informational context only and do not substitute for professional legal or tax advice. Any reliance on this content is at the reader's own risk.